This article described NAOF’s auditing and evaluated its auditing with some core criteria connected to audit reliability and quality. The NAOF is a traditional audit institution, the importance of which has grown as the auditing has widened to cover in addition to compliance with financial auditing, also performance and financial policy auditing. The outcome of the NAOF evaluation with the fixed criteria was that the following: A position and access to auditees’ data confirmed in the constitution and special legislation, audit manual and institution’s internal control of follow-up of audit standards. These features create good preconditions for an independent, objective and qualitative audit.

Acest articol a descris audit NAOF cu anumite criterii de bază legate de fiabilitatea şi de calitate. NAOF este o instituţie de audit tradiţională, pentru a acoperi in plus faţă de respectarea unui audit financiar, de asemenea, performanţă şi politica financiară audit. Rezultatul evaluării NAOF cu criteriile stabilite: O pozitie si acces la date auditate "confirmate in constituţie şi legislaţia specială, manualul de audit şi controlul intern al follow-up a standardelor de audit instituţiei. Aceste trăsături creează premise bune pentru un audit independent, obiectiv şi calitativ.